Next Generation Partners

Employee benefits, executive compensation and retirement plans: design in United States

Groom Law Group, Chartered

Groom Law Group, Chartered, which is based in Washington DC, is one of the few boutique firms which specializes in employee benefits, health, and retirement law. The firm engages in a wide range of matters, including high-level policy work; the employers and sponsors practice group is co-chaired by David Levine and Malcolm Slee. Among a wide variety of matters, Levine regularly engages in enhancing alternative investment access in 401(k) plans, while Slee specializes in advising clients on issues concerning ERISA, the Internal Revenue Code, and related laws surrounding qualified retirement and welfare plans. Jon Breyfogle is a key name in the team, alongside Lisa Campbell, a co-chair of the health services practice. Breyfogle has notable experience of testifying before Congress and at DOL hearings on retirement and health issues. Meanwhile, Campbell represents numerous pharmacy benefit managers and their employers or plan clients in complying with regulatory requirements. Bolstering the team, Mark Lofgren often represents clients in designing both tax-qualified and unqualified plans. All individuals are based in Washington DC.

Responsables de la pratique:

David Levine; Malcolm Slee; Seth Peretta; Lisa Campbell


Autres avocats clés:

Mark Lofgren; Jon Breyfogle


Principaux clients

Retirement Clearinghouse (RCH)


October Three Consulting


Portability Services Network – Spencer Williams


Design Complex LTIP and Retention Programs for Large Foreign and Domestic Financial Institutions


Private Equity and Hedge Fund Investment Options under a Nonqualified Plan


Major Public Spin-Off of Employee Benefit and Executive Compensation Plans


NIL Licensing and Receipt of UBIT-Free Royalties


Pension Risk Transfer Transactions and Review of Interpretive Bulletin 95-1


Enhancing Alternative Investment Access in 401(k) Plans


SECURE 2.0 Act of 2022 Lobbying and Implementation


Private Equity Acquisition of Large Publicly Traded Industrial Company


PBMs and PBM Employer/Plan Sponsor Clients


DOL investigations


Excess Retiree Medical Assets


MHPAEA Coalition and Litigation


Benefit Programs for Professional Employer Organizations, Multiple Employer Groups, and Other Alternative Employment Arrangements


Sequoia Benefits and Insurance Services, LLC and Gregory S. Golub


Morgan, Lewis & Bockius LLP

Morgan, Lewis & Bockius LLP has one of the most well-respected employee benefits and executive compensation practices at a full-service law firm. The practice is headed by Craig Bitman in New York. Bitman is proficient in advising clients on complying with fiduciary duties and on compliance surrounding compensation plans, health and welfare benefit plans, and equity compensations. Amy Pocino Kelly, the deputy practice leader, is based in Philadelphia - she is proficient in representing plan sponsors in audit and correction matters before the IRS, DOL, and Pensions Benefit Guaranty Corporation. Rosina Barker is experienced in executive compensation, especially regarding the Internal Revenue Code and Section 409A compliance. Jonathan Zimmerman is adept in matters surrounding ERISA compliance and the Internal Revenue Code. A key contact for plan sponsors, Althea Day counsels both multiemployer funds and contributing employers on matters surrounding multiemployer plans. Barker, Zimmerman, and Day are all based in Washington DC. In Pittsburgh, Elizabeth Goldberg handles DOL ERISA investigations and conducts internal audits to minimize potential liabilities. Also in Pittsburg, Michael Gorman is particularly proficient in advising clients concerning tax-qualified retirement plans and welfare benefit plans.

Responsables de la pratique:

Craig Bitman; Amy Kelly


Principaux dossiers


  • Advising Kroger with respect to issues related to the merger of several Taft-Hartley health and welfare funds into larger such funds, which provides for increased economies of scale and improved ability to deliver valuable health and welfare benefits to Kroger’s unionized employees.
  • Representing Honeywell in all employee benefits matters, including matters related to defined benefit pension plans, qualified defined contribution plans, health and welfare plans, payroll and fringe benefit taxation, and pension investment matters.
  • Providing ongoing support to a large energy company for a variety of projects relating to its tax-qualified retirement plans and welfare benefit plans, including plan restatements, plan corrections under the IRS’s voluntary correction program, and plan governance and fiduciary matters, as well as assisting with Voluntary Employee Benefit Association matters.

Proskauer Rose LLP

The employee benefits and executive compensation team at Proskauer Rose LLP has multifaceted capabilities, advising clients on both complex matters that large organizations face on a day-to-day basis, as well as high value business transactions. The firm is well-known for having a strong geographic focus on the East Coast, particularly in Washington DC and New York. In Washington DC, Seth Safra acts as the practice head and the point of contact for many Fortune 500 companies.. Justin Alex is adept at advising clients on single-employer and multiemployer pension plans. Alex is also based in Washington DC. Working from New York, Michael Album focuses his practice on the full range of executive compensation matters. Robert Projansky, also working from New York, specializes in working on employee benefit matters within the entertainment industry. In New Orleans, Jennifer Rigterink is a specialist in employee benefit tax and ERISA issues. In New York, Katrina McCann regularly assists on retirement and welfare plans.

Responsables de la pratique:

Seth Safra


Autres avocats clés:

Justin Alex; Michael Album; Jennifer Rigternik; Robert Projansky; Katrina McCann


Les références

‘Top-notch professionals in all areas of the law.’

‘Robert Projansky is exceptional. His familiarity with applicable law and his ability to explain its applicability to many fact patterns is reassuring. His calm, patient but firm demeanor instills confidence in our decisions.’

‘In addition to being technically excellent, Proskauer and its attorneys understand our corporate culture, which is very helpful.’

Principaux clients

Citigroup Inc.


Screen Actors Guild-American Federation of Television and Radio Artists (SAG-AFTRA)


Screen Actors Guild-Producers


Producer-Writers Guild


AFTRA Retirement Fund


American Federation of Musicians & Employers’ Pension Fund


IAM National Pension Fund


Union Labor Life Insurance Company (ULLICO)


Henry Schein, Inc.


National Basketball Association


Institutional Investor Representation


Financial Oversight and Management Board for Puerto Rico


HealthEquity


RELX Inc.


Ahold Delhaize


The Metropolitan Opera Association


Foot Locker


Principaux dossiers


  • Representing the Screen Actors Guild-American Federation of Television and Radio Artists (SAG-AFTRA) Health Plan, the Screen Actors Guild-Producers Pension Plan, Producer-Writers Guild Health and Pension Plans, AFTRA Retirement Fund and multiple Broadway funds on all aspects of benefits plans, complex investments and withdrawal liability matters.
  • Serving as the principal outside attorneys advising on investments for Citigroup Inc.’s $13.5+ billion defined benefit pension plan and $20+ billion 401(k) plan.
  • Providing benefits advice to The Metropolitan Opera Association, one of the largest classical music organizations in North America, on issues pertaining to retirement plans, as well as health and welfare plans, including providing advice with respect to health care reform.

McDermott Will & Emery LLP

McDermott Will & Emery LLP has a well-regarded employee benefits and executive compensation practice that specializes in both plan design work, as well as offering support for complex corporate M&A transactions. In Boston, practice head Andrew Liazos is a key contact for numerous Fortune 500 companies. In December 2022, the Boston office was strengthened with the arrival of Alden Bianchi, who is a standout talent in designing health and welfare plans. Working from the Chicago office, Todd Solomon often represents clients regarding ERISA fiduciary issues and employee benefits issues. Also supporting the Chicago office, Jeffrey Holdvogt assists clients with ERISA fiduciary and plan investment matters. In Dallas, Allison Wilkerson excels in designing qualified retirement plans, including pension plans and 401(k)s. In September 2023, Kate Vera, an experienced practitioner in executive compensation issues in the context of bankruptcy, restructuring, and insolvency, joined the New York office.

 

Responsables de la pratique:

Andrew Liazos


Les références

‘We’ve been impressed with McDermott’s can-do attitude, broad expertise, and cost efficiency that does not come at the expense of quality. It is clear that the firm is very devoted to growing its client relationships, which shows up across the board – from the team we have access to, to how the little things are handled. We’re looking forward to expanding our relationship with McDermott over the coming years.’

‘Kate Vera is hands down the most commercial, technical, and empathetic executive compensation and benefits lawyer I have every worked with. Her view of the market and ability to suggest solutions is truly exceptional. In contentious negotiations or when tempers flare (which happens with some frequency when executive pay is concerned), no lawyer is more effective at de-escalating the situation and producing a solution that delivers the commercial outcome for the client while making management motivated and feeling that they have been treated fairly.’

‘This practice is unique in that it is effectively acting as our ERISA counsel, but also provides general benefits and non-qualified deferred compensation advisory services. MWE team is able to navigate our complex benefits environment with ease, and has established itself as a trusted partner to our organization.’

Principaux clients

Liberty Mutual


Ericsson


Discover Financial Services


Lenovo


Trinity Industries


Chicago Symphony Orchestra


American Staffing Association


Illinois Health and Hospital Association


KONE Corporation


Massachusetts Department of Higher Education


West Fraser Timber Co.


Principaux dossiers


  • Serving as long-time counsel to Liberty Mutual, a leading Boston-based insurance company that employs over 60,000 people.
  • Acted on a big annuity lift out project for Trinity Industries, a multi-billion industrial corporation, which largely exited Trinity from the exposure associated with operating a defined benefits pension plan.
  • Advised Lenovo Group concerning an innovative direct contracting arrangement with healthcare systems in an effort to stall increased costs of employee healthcare.

Seyfarth Shaw LLP

With offices in California, New York, Illinois, Georgia, Massachusetts, and New York, Seyfarth Shaw LLP’s employee benefits and executive compensation team is well placed to advise on a diverse range of state and national employment legislations in industries with unique specialized employment legal requirements, such as healthcare and construction. Diane Dygert chairs the department from the Chicago office, and is well regarded for 'communicating complex issues in a clear and practical way'. In the same office, Jennifer Kraft is a strong choice for clients in the healthcare, life sciences, and pharmaceutical industries, while Benjamin Conley has strong experience in counseling clients regarding the Affordable Care Act. Also in Chicago, Jon Karelitz assists clients in implementing and administering pension and 401(k) plans. In the Seattle office, Liz Deckman drafts and implements health and welfare plans, in addition to all types of tax-qualified retirement plans and trusts. In Los Angeles, Mitchel Whitehead is particularly knowledgeable in acting for financial services clients.

Responsables de la pratique:

Diane Dygert,


Les références

‘Diane Dygert  and Jon Karelitz are extremely gifted in communicating complex issues in a clear and practical way.’

‘Jon Karelitz and Diane Dygert are ERISA experts and deliver advice in a clear, client-focused and practical manner. They are great to work with.’

 

Principaux dossiers


  • Assisted the North American division of a global manufacturing company in the selection of an annuity provider to issue an annuity contract to satisfy certain benefit payment obligations under client’s defined benefit plans for selected retirees.
  • Assisted client in developing a new long-term incentive plan for its executive and other high-ranking employees across several different business lines, and provided guidance on the employee benefit provisions of the SECURE Act 2.0.
  • Serving as sole employee benefits counsel to an insurance provider on issues relating to welfare plan design; compliance with Section 125 regulations; navigating wellness concerns; and addressing fiduciary considerations relating to use of affiliated vendors and providers.

Winston & Strawn LLP

The Winston & Strawn LLP employee benefits and executive compensation team plan has an impressive track record of work on range of complex matters, touching on private exchange medical benefits, employee benefits in captive insurance, and fiduciary governance best practices. The team has a strong presence in Chicago, where Joe Adams co-heads the practice. While Adams represents clients in many industries, he is a regular choice for clients in the healthcare industry. Scott Landau co-heads the practice from New York. Susan Nash is experienced in a wide range of works, among which includes the design and amendment of defined contribution plans and health and welfare plans. Anne Becker advises on a wide range of matters, including pension plans and 401(k) plans. Amy Gordon is well versed in designing service provider agreements, providing fiduciary training, and plan investments. In Washington DC, David Rogers has recently advised clients concerning their qualified and nonqualified retirement plans, health and welfare plans, and fringe benefit plans. All individuals mentioned are based in Chicago, unless stated otherwise.

Responsables de la pratique:

Joe Adams; Scott Landau


Autres avocats clés:

David Rogers; Susan Nash; Anne Becker; Amy Gordon


Les références

‘The Winston & Strawn team is insightful, pragmatic, and responsive.’

‘Joe Adams is thoughtful and creative. He has a great personality that makes him a pleasure with which to work. ’

 

Principaux clients

ADP Inc.


Amentum Services, Inc.


Applied Materials, Inc.


Blue Cross Blue Shield Association


Carnival Corporation


Darden Restaurant


Embraer Aircraft


Federal Signal Corporation


Fresh Direct


IKEA Purchasing


Meredith Corporation


Northern Trust


Nuveen/TIAA


PricewaterhouseCoopers (PwC)


Restaurant Brands International


Royal Caribbean Group


RWJ Barnabas Health


Principaux dossiers


  • Providing day-to-day fiduciary advice for Blue Cross Blue Shield in its oversight of pension and 401(k) plans with approximately $13 billion in assets.
  • Serves as outside ERISA counsel to Carnival Corporation and its subsidiary, Holland America, Princess, and Seabourne.

ArentFox Schiff

ArentFox Schiff, known as a ‘trusted partner’ for clients, is well-regarded for its 'deep knowledge and experience across the board', acting for 'sophisticated' clients. The practice mainly operates from Washington DC and New York, advising a wide clientele of employers, benefit plans, and plan fiduciaries. Quana Jew heads the group from Washington DC. Jew is an expert in a wide range of plans; she serves as the key contact for Vox Media and its eighteen editorial brands, including The Verge, Polygon, and NowThis. In New York, Mamta Shah is frequently trusted by clients on their retirement and health plans and benefit programs. Meanwhile, the ‘very experienced and reliable’ Washington DC-based Bill Charyk is often retained by financial services and manufacturers to advise them on all their employee benefits plans.

Responsables de la pratique:

Quana Jew


Autres avocats clés:

Mamta Shah; Bill Charyk


Les références

‘ArentFox is a trusted partner because they listen first and then provide valuable insights, ideas, and practical solutions. They are able to simplify complex topics for a range of audiences without just resorting to plain vanilla solutions when the issue merits a unique response.’

‘ArentFox feels like a personal legal counsel. Their strong communication skills, inviting personalities, and availability have made it easy for clients to perform their jobs.’

‘Quana Jew and Bill Charyk are very experienced, excellent communicators, and reliable, organized experts. ’

Principaux clients

Vox Media


Monumental Sports & Entertainment


American Bankers Association


RTI International


AARP


Monsanto Company/Bayer Corporation


Carl Zeiss, Inc.


Choice Hotels International


Principaux dossiers


  • Retained to advise Vox on all of its employee benefits plans, including its retirement, health and welfare, and fringe benefit plans.
  • Serving as sole outside benefits counsel to AARP, formerly the American Association of Retired Persons and one of the largest non-profit organizations in the US.
  • Serving as sole outside counsel to RTI for all its retirement, health and welfare, and executive deferred compensation plans.

Baker McKenzie LLP

Drawing on the significant strengths of its international network, Baker McKenzie LLP is one of the best-equipped firms to provide employee benefits and executive compensation services to major cross-border clients. In the US, the practice has a robust presence in both the West Coast and East Coast. In San Francisco, Barbara Klementz, chair of the North American compensation practice, is adept at amending stock incentives and employee stock purchase plans for clients in multiple, international jurisdictions. At the same office, Sinead Kelly bolsters the firm’s compensation practice with her specialisms in both US executive compensation and global equity. Also in San Francisco, Denise Glagau often works with Kelly on advising clients on employee share purchase plans and executive share programs. At the Chicago office, Maura Ann McBreen often advises clients on cross-border equity-based incentives, while Angélique Poret-Kahn is active across employee reward grants and stock option grants for international employees.

Responsables de la pratique:

Barbara Klementz


Les références

‘Baker McKenzie provided practical, solution-oriented advice.’

‘Extremely knowledgeable in the field; deeply interested in client communication and feedback; responsive and routinely delivers excellent work product.’

‘Highest marks to Maura Ann McBreen – I’ve worked with Maura Ann in various capacities for many years and she continues to excel in her field and consistently provides exceptional legal counsel and work product.’

DLA Piper LLP (US)

DLA Piper LLP (US)'s dedicated employee benefits and executive compensation team handles a wide range of both design and transactional benefits matters. In Washington DC, Rita Patel leads the practice. Patel oversees many large everyday compliance matters for large corporate clients, including the recent implementation of ERISA covered severance plans and benefit claims. In Chicago, Richard Ashley is experienced with designing and implementing executive compensation programs, including plans which emphasize the implementation of ESG related incentives. Erin Sweeney, working from Washington DC, is a point of contact for large employers in a variety of industries on redesigning existing benefit plans in compliance with ERISA. Also based in Washington DC, Todd Castleton handles retirement plans and various fiduciary governance matters.

Responsables de la pratique:

Rita Patel


Autres avocats clés:

Richard Ashley; Erin Sweeney; Todd Castleton


Les références

‘DLA Piper provides quality, accurate information and swift turnaround times.’

‘Todd Castleton has been quick to respond and thorough in his reasoning whenever he gives legal advice.’

‘The DLA team comprises true experts who have seen just about every situation and take a solutions-oriented approach to helping clients think through their strategy and identify practical ways to execute, factoring in the company’s risk tolerance.’

Principaux clients

Paylocity Corporation


Las Vegas Sands Corporation


International Flavors & Fragrances, Inc.


Ross Stores


Tik Tok, Inc.


QUALCOMM Incorporated


Reddit, Inc.


James Hardie Industries plc


Tesla


Goya Foods, Inc.


Principaux dossiers


  • Advised a leading global hospitality company on the reimagination of its voluntary benefit plan offering.
  • Advised a multinational pharmaceutical and biotech company on all benefits and executive compensation work, including representation of the pension committee and advice on fiduciary and tax issues.
  • Represented one of the largest steel producers globally, in the design and implementation of an executive compensation program for senior officers.

Eversheds Sutherland

Eversheds Sutherland is well regarded for its expertise in the global financial services industry w, and provides employee benefits and executive compensation services for both US and international clients. Based in Washington DC, Adam Cohen, an expert in tax matters, leads the practice to advise nationally recognized brands in a wide range of industries and jurisdictions. Some of Cohen’s work includes advising on international equity compensation programs, as well as 401(k) and employee compensation matters which are subject to special tax and other legal requirements for international employees. Washington DC-based Carol McClarnon specializes in advising financial and insurance institutions on ERISA issues. Counsel Laura Taylor, also based in Washington DC, provides support on tax-qualified retirement plans, among other matters. In Atlanta, Brenna Clark counsels clients on a wide range of issues, including option and surrogacy policy, compensation clawback, and annual proxy compensation disclosure review.

Responsables de la pratique:

Adam Cohen


Autres avocats clés:

Carol McClarnon; Brenna Clark; Laura Taylor


Principaux clients

Securian Financial


IGM Financial Inc.


Blue Source Sustainable Forest Company


G&L Holdings


Advisor Group, Inc.


BakerHostetler

The employee benefits and executive compensation group at BakerHostetler is led by Susan Lubow in Columbus and Jennifer Mills and Cleveland. Lubow has great expertise in ERISA and benefit plan structuring matters, while Mills has recently been engaged in providing guidance to various clients concerning how their health plans could be affected by Dobbs v Jackson Women’s Health Organization. Working from Cleveland, Ann Caresani advises clients on a variety of employee retirement, health, and welfare benefits matters. As leader of the Columbus office tax group, Seth Hanft is greatly experienced with benefit-focused initiatives to reduce operating costs. Stacy Wilhite, also based in Columbus, assists clients in plan design and compliance with ERISA, Affordable Care Act, and various other regulations. In the Dallas office, Stefan Smith works on various health and welfare plans, as well as equity-based compensations.

Responsables de la pratique:

Susan Lubow; Jennifer Mills


Principaux clients

American Automobile Association


American Heart Association


BrightAI Corporation


CareFirst Blue Cross Blue Shield


Cathay General Bancorp


Contran Corporation


Employees’ Retirement Fund of the City of Dallas


Greif, Inc.


Hard Rock International


Kaiser Permanente/Kaiser Foundation Health Plan


Land O’Lakes


Mattress Firm


Music Audience Exchange, Inc.


North Texas Tollway Authority


Pariveda Solutions, Inc.


Teleflex Incorporated


The E.W. Scripps Company


The Huntington National Bank


Principaux dossiers


  • Acted as benefits counsel for Land O’Lakes in a Cooperative Pension Plan and Cooperative Savings Plan, two multiple employer retirement plans with participating employers.
  • Providing counsel to CareFirst Blue Cross Blue Shield regarding the compliance of its health plan products and services with the Employees Retirement Income Security Act, Internal Revenue Code, and Affordable Care Act.
  • Providing federal income tax and securities law counsel to Cathay General Bancorp regarding its incentive, executive, and equity compensation programs.

Ballard Spahr LLP

While the employee benefits and executive compensation team at Ballard Spahr LLP advises clients in a wide range of industries, the firm particularly excels in the healthcare, hospitality, and pharmaceutical sectors. Some notable clients include American Red Cross, Main Line Health and Temple University Health System. The practice is led by Brian Pinheiro in Philadelphia; he has a track record of work on matters ranging from 401(k) plans to employee stock ownership plans, to ERISA fiduciary advice, among a vast range of other services. Supporting Pinheiro on many cases, Edward Leeds is also based in the Philadelphia office. Leeds assists clients in providing health benefit programs, pharmacy benefit design, and retirement plans. In Washington DC, Finn Pressly provides counsel on various issues, including domestic partner benefits, retiree health plans, and wellness plans.

Responsables de la pratique:

Brian Pinheiro


Autres avocats clés:

Edward Leeds; Finn Pressly


Les références

‘Ballard Spahr is a trusted advisor on all legal matters regarding employee benefits. The team has deep technical expertise, especially relating to ERISA, ACA, and all federal regulations regarding employee benefit programs. Their service and expertise are second to none. ’

‘Edward Leeds is easy to work with. He will bring other experts in as needed and always does an outstanding job. He always provides a balanced perspective on all matters. ’

‘The team works with us to understand our business so they can better advise us holistically instead of just answering the discrete issue. They also provide practical solutions and advice – not just the legal answer.’

Principaux clients

Main Line Health, Inc.


Temple University/Temple University Health System


Republic Services, Inc.


American Red Cross


Inspira Health Network


Wawa, Inc.


CSL Behring LLC


Ricoh USA, Inc.


Union Pacific Corporation


Greenberg Traurig LLP

Well regarded for its clientele of large Silicon Valley technology companies, Greenberg Traurig LLP offers benefits and compensation services as part of its labor and employment practice. The practice is co-headed by Magan Ray and Mindy Leathe. Based in Silicon Valley, Ray is involved in the design of retirement plans, and health and welfare benefit plans for the practice’s large technology clients. From the Miami office, Leathe focuses on executive compensation and employee benefits. Splitting his time between Northern Virginia and Washington DC, Ian A. Herbert supports Ray on many of her matters with technology companies. Stephanie Ahmad, in the Silicon Valley office, often work on the design and implementation of retirement plans and health and welfare plans.

 

Responsables de la pratique:

Magan Ray; Mindy Leathe


Autres avocats clés:

Ian Herbert; Stephanie Ahmmad


Principaux clients

Amazon


Google, Inc.


Snap, Inc.


Intuit


Twitter


VMware


Ross Stores, Inc.


Qualcomm


Granite Construction


Young Life


University of Denver


Canvas Credit Union


Principaux dossiers


  • Representing Amazon in restructuring its disability programs.
  • Assisted Snap with respect to the design, implementation, and drafting of its health and welfare plan, cafeteria plan, adoption assistance, surrogacy, and fertility benefits programs and related SPDs.
  • Advising Google with respect to health benefits in light of the Dobbs v. Jackson Women’s Health Organization decision.

K&L Gates

The team at K&L Gates is headed by Rikki Sapolich-Krol and Karrie Johnson Diaz. Based in San Francisco, Sapolich-Krol is experienced with designing tax-qualified, tax-advantaged, and nonqualified retirement plans. Diaz, working from Seattle, often counsels clients regarding their deferred savings plans, retirement savings plans, and employee savings plans. One example of Diaz’s recent works is the development of a new equity compensation plan for a client which converted from a limited liability company to a corporation. Lauren Crossett joined the Pittsburgh office from Dentons in January 2023.

Responsables de la pratique:

Rikki A. Sapolich-Krol; Karrie Johnson Diaz


Autres avocats clés:

Lauren Crossett


Les références

‘Karrie Diaz is approachable, super knowledgeable in the area of retirement plans, responsive, and makes complicated subjects easier to comprehend.’

 

Principaux clients

PPG Industries


WESCO Distribution, Inc.


Celanese Americas LLC


SPX Technologies


Genomic Health, Inc.


PPL Corporation


Principaux dossiers


  • Advised PPL Corporation on all employee benefits and executive compensation matters, including multiple defined benefit, defined contribution, nonqualified and health and welfare plans.
  • Represented PPG Industries, Inc. on the full spectrum of its employee benefits and executive compensation work, including qualified retirement plans, health and welfare plans and executive compensation matters.
  • Represented WESCO Distribution, Inc. on the full spectrum of its employee benefits and executive compensation work, including qualified retirement plans, health and welfare plans and executive compensation matters.

Mayer Brown

The employment and benefits team at Mayer Brown has strong experience in acting for global financial institutions. The team engages in traditional design work, including qualified and welfare plans, as well as funds related work, for example, the firm recently created a lifetime income investment fund for a trillion-dollar defined contribution plan market. The practice is led from Palo Alto by Maureen Gorman, who advises clients on a wide range of issues, including design and redesign of 401(k) plans. Erin Cho, working from Washington DC, assists international clients with redesigning and restating deferred compensation plans. In Chicago, Hillary August advises clients on pensions, 401(k), and nonqualified plan issues.

Responsables de la pratique:

Maureen Gorman


Autres avocats clés:

Erin Cho; Hillary August


Principaux clients

3M


American Equity Life Insurance


BlackRock


Bristol-Myers Squibb


Canadian Imperial Bank of Commerce


Grosvenor


HSBC


Morgan Stanley


Northern Trust


Yale University Investments Office


Principaux dossiers


  • Advising one of the largest asset managers in the world on the creation of a cutting edge lifetime income investment fund designed for the $9 trillion defined contribution plan market.
  • Assisting one of the largest recordkeepers and asset managers in the country with the development of comprehensive ERISA compliance policies and provide ongoing advice on ERISA issues arising in day-to-day operations.
  • Advising client in connection with derisking a dual qualified (US/Puerto Rico) defined benefit plan.

McGuireWoods LLP

McGuireWoods LLP’s tax and employee benefits team provides advice concerning implementation and compliance of various executive compensation, retirement, and health and benefit plans. Atlanta-based Gerald Thomas co-heads the practice with Taylor French, who works from the Charlotte office. In Chicago, Carolyn Trenda is a key point of contact for businesses which want to check their compliance with the SECURE 2.0 act. Also in Chicago, Katie Rak is adept in representing both government and private clients in implementing pension plans and initiatives. In the Charlotte office, Allison Tanner advises employers on employee benefit and executive compensation matters which relate to ERISA and the Internal Revenue Code.

Responsables de la pratique:

Gerald Thomas; Taylor French


Autres avocats clés:

Carolyn Trenda; Katie Rak; Allison Tanner


Principaux clients

Equitrans Midstream


The ExOne Company


The Neiman Marcus Group


DXC Technology


NorthShore University Health System


Dominion Energy Services, Inc.


Direct Energy (sold to NRG Energy)


Sheridan Capital Partners


Navient Solutions, LLC


Morris, Manning & Martin, LLP

The Morris, Manning & Martin, LLP employee benefits and executive compensation team often handles executive employment issues, including equity incentives, executive employment and separation agreements, and deferred compensation. Edmund Emerson heads the practice. Emerson is adept at providing clients with general advice concerning tax qualified defined contribution plans and executive compensation matters. Scott Wagner regularly advises large multinational companies on deferred compensation and health and welfare issues, whereas Ryan Gorman is experienced in providing 401(k), 403(b), and 457(f) plans to non-profit and quasi-governmental entities. Jennifer Cote provides support on a large variety of matters, including a recent matter concerning withdrawal liability and union pensions. All mentioned individuals are based in Atlanta.

Responsables de la pratique:

Edmund Emerson


Autres avocats clés:

Scot Wagner; Ryan Gorman; Jennifer Cote


Les références

‘Morris, Manning, and Martin have provided guidance and advice for clients to ensure operation within the boundaries of ERISA requirements. As the business needs change from year to year and the standards are raised to protect personnel information, this firm has the knowledge and resources to help clients maneuver through these changes. Their experience is essential to clients with fiduciary responsibilities.’

‘The employee benefit team is experienced and reliable. Clients get top tier representation.’

‘Edmund Emerson and Scott Wagner each provide a personal aspect to our legal support discussions and activities. This helps us understand their judgement and reasoning in each scenario we are working through. Our trust in both stem from an honest and committed environment that has transpired over many years.’

Principaux clients

Greyhound Lines, Inc.


Mativ Holdings, Inc


RSUI Group, Inc.


K1 Investment Management, LLC


BMC Software, Inc.


Mueller Water Products, Inc.


FirstGroup America, Inc.


Numerous governmental entities in Georgia, including City of Atlanta, City of Alpharetta, City of Savannah, City of Cartersville, City of East Point, City of Gainesville, City of Peachtree City, Chatham County, Cherokee County, DeKalb County, Fayette County, Fulton County, DeKalb County, Glynn County, Bartow County, Gwinnett County, the Savannah Airport Commission, and MARTA.


Insurance Trust for Delta Retirees


Digital Insurance, LLC (OneDigital)


BWAY Corporation


UCB, Inc.


Savannah College of Art and Design


Woodruff Arts Center


Mercer, LLC


Coca-Cola Bottlers Association


The GEO Group, Inc.


Bridge Investment Group


Floyd Healthcare Management, Inc.


McKesson Corporation, Inc.


Principaux dossiers


Pillsbury Winthrop Shaw Pittman LLP

Pillsbury Winthrop Shaw Pittman LLP focuses on the technology, energy, financial, and real estate industries. The firm’s executive compensation and benefits practice offers relevant services for both plan design and plan compliance. Jessica Lutrin, based in Austin, heads the practice. Lutrin is experienced in advising foreign clients on whether their pension programs are exempt from tax in various international jurisdictions. Los Angeles-based Mark Jones specializes in cross-border equity; some of his recent work includes designing employee stock options and restricted stock units. Peter Hunt, working from New York, is well-versed in amending stock incentive plans and providing regulatory guidance concerning pension and 401(k) plans. In San Francisco, Christine Richardson advises clients on various 401(k) plan issues, such as transitioning the plan to new platforms and advising on compliance with the SECURE 2.0 legislation. Cindy Schlaefer retired from practice in January 2023.

Responsables de la pratique:

Jessica Lutrin


Autres avocats clés:

Mark Jones; Peter Hunt; Christine Richardson


Les références

‘Christy Richardson is practical and able to communicate very complicated concepts to people with varying experience levels. ’

 

Principaux clients

AT&T


CalPERS


Chevron Corporation


Clearwater Paper Company


Cisco Systems


Estée Lauder Companies, The


Fujitsu Corporation


Guitar Center


Incyte


Invitae Corporation


JUUL


Lucid Motors


Pacific Gas & Electric Company


Southern California Permanente Medical Group


Wilbur-Ellis Holdings, Inc.


Victaulic


Principaux dossiers


  • Represented Chevron in collaboration with local counsel in 48 foreign jurisdictions on worldwide employee offering of stock options, performance shares and RSUs, including securities registration, foreign exchange, tax, data privacy and employment laws.
  • Advised PG&E and its Compensation Committee on issues including securities disclosures, corporate governance, and compensation consulting.
  • Advised one of the world’s leading manufacturers, marketers and sellers of quality skin care, makeup, fragrance and hair care products in designing an adoption and surrogacy program.

Steptoe LLP

The Steptoe LLP employee benefits practice specializes in advising clients on ERISA issues. The practice is based in Washington DC and co-headed by Melanie Nussdorf and Paul Ondrasik. Nussdorf specializes in representing financial institutions on fiduciary issues, such as prohibited sanctions exemption questions under ERISA, particularly concerning financial products and services. Ondrasik is well experienced in ERISA class actions and matters involving fiduciary responsibility. Eric Serron often provides advice to clients regarding their ERISA compliance and representation in DOL investigations. All mentioned individuals are based in Washington DC.

Responsables de la pratique:

Melanie Nussdorf; Paul Ondrasik


Autres avocats clés:

Eric Serron


Les références

‘Steptoe is a one-stop shop for all legal needs at the highest level. ’

‘Paul Ondrasik is the best ERISA attornies and an excellent litigator. ’

 

Principaux clients

Teamsters Joint Council No. 83 of Virginia Pension and Health & Welfare Funds


Thompson Hine LLP

The ‘very capable’ employee benefits and executive compensation team at Thompson Hine LLP advises large corporate clients on compliance, integration, and redesign . Cleveland-based Julia Ann Love heads the practice, with a strong record in helping clients navigate ‘the legislative minefield’ of various healthcare mandates, including the recent SECURE 2.0 Act. Laura Ryan, ‘extremely knowledgeable about US benefits and 401(k) plans’, is a key name, while Kim Wilcoxon and Timothy Brown are well-versed in the benefits plan space. Shane Starkey is adept at advising clients on defined pension plans, defined contribution plans, and health and welfare plans. Washington DC-based Dominic DeMatties focuses on 401(k) plans and ERISA matters.

Responsables de la pratique:

Julia Ann Love


Les références

‘Thompson Hine has very strong knowledgeable talent in the areas of benefits, 401(k), and leave of absence.’

‘Thompson Hine is able to achieve the difficult task of explaining benefits issues to clients with varying levels of knowledge in the area.’

‘The team is very nimble, has great responsiveness and attention to details’

Principaux clients

Cardinal Health


McDonald’s Corporation


Quest Diagnostics Incorporated


KeyBank


US Foods


UPS


Delta Air Lines


Chick-fil-A


Nordstrom


NCR Corporation


Verizon Communications


News Corp


Principaux dossiers


  • Advising Nordstrom as ERISA counsel and advising on their multi-billion 401(k) plan as well as other benefits related compliance issues.
  • Assisting Warner Bros. Discovery, Inc on the harmonization and integration of all retirement and health and welfare plans.
  • Represent Chick-fil-A on all aspects of its qualified and nonqualified retirement plans and health and welfare programs.

Vedder Price

The ‘responsive, knowledgeable, and reliable’ team at Vedder Price advises on a variety of executive compensation and employee benefit plans. Christopher Collins, head of the practice, has recently provided advice to clients concerning several specialty benefit issues, including severance pay plans, supplemental unemployment benefit plans, and supplemental dependent care programs. The ‘very intelligent’ Thomas Hancuch is adept at advising employers on compliance with regulation changes which may affect their employee benefit and health and welfare plans. Meanwhile, Kelly Starr is a key contact for manufacturing and distribution clients. All individuals mentioned are based in Chicago.

Responsables de la pratique:

Christopher Collins


Autres avocats clés:

Thomas Hancuch; Kelly Starr


Les références

‘The Vedder Price team is responsive, knowledgeable, and reliable. They are a pleasure to work with.’

‘This team at Vedder Price has been phenomenal. They are prompt to provide expert recommendations and assistance on all unique issues. The counsel always takes the clients’ unique needs into consideration.’

‘Tom Hancuch has always been able to provide prompt responses, which clients always sincerely appreciate given their unique internal needs. ’

Principaux clients

ArcelorMittal


Perkins & Will, Inc.


Ferrara Candy Company


AAR Corporation


Cleveland-Cliffs Steel LLC


Follett Corporation


Huron Consulting Group, Inc.


Oil-Dri Corporation of America


M. Holland Company


Principaux dossiers


  • Advising Cleveland-Cliffs Steel LLC on all aspects of medical and other welfare plans, retirement plans, and defined benefit and numerous specialty benefit issues.
  • Representing and counseling an investment advisor on their 401(k) plan administration, executive incentive plan administration, health and welfare benefit plan compliance, and ERISA fiduciary and investment issues.

Hunton Andrews Kurth LLP

The ‘very responsible’ team at Hunton Andrews Kurth LLP is led by Anthony Eppert from the Austin office, and Jessica Agostinho in Washington DC. Eppert recently assisted clients in designing employee stock ownership plans and working on their employer stock funds within 401(k) plans. Agostinho often gives compliance advice, and recently worked on the termination of a defined benefit plan. Also working from Washington DC, the ‘extremely responsive’ Michelle Lewis advises clients on retirement and health plan compliance concerning SECURE 2.0 and CARES regulatory changes. Scott Austin retired from the firm in October 2023.

Responsables de la pratique:

Anthony Eppert; Jessica Agostinho


Autres avocats clés:

Michelle Lewis


Les références

‘The team is very responsive and has assisted clients with complex concerns related to health and welfare plans. ’

‘Michelle Lewis is extremely responsive and thorough in her work.’

 

Principaux clients

Alkami Technology, Inc.


Commercial Metals Company


Darden Restaurants, Inc.


Divcon EMS Austin, LLC


DTE Energy Company


ESW Parent, Inc.


Finance of America Companies Inc.


MV Transportation, Inc.


Neiman Marcus Group


NuStar Energy


Oncor Electric Delivery Company


Smithfield Foods, Inc.


Spirit of Texas Bancshares, Inc.


Sunlight Financial LLC


Texas Children’s Hospital


Texas Instruments


Utica Mutual Insurance Company


Valero Energy Company


Vistra Corp


Principaux dossiers


  • Providing advice to various clients on a time-sensitive basis regarding SECURE 1.0 and SECURE 2.0, particularly on changes to required minimum distributions and upcoming mandatory changes relating to catch-up contributions.
  • Advised MV Transportation on alternatives relating to its participation in a significantly underfunded multiemployer pension plan in an effort to mitigate or eliminate the withdrawal liability exposure.
  • Advised both the retirement and welfare benefits teams of a large international retailer with several major retail chains and other operations in the U.S.

Sullivan & Worcester LLP

Sullivan & Worcester LLP advises on a range of tax-related issues which arise from employment and benefit matters. David Guadagnoli leads the practice. Described as ‘an exceptional resource’ for clients, Guadagnoli has strong experience in advising on tax-qualified retirement plans, particularly 401(k) and 403(b) plans. Amy Sheridan focuses on regulatory and tax requirements for welfare plans. Sheridan’s recent work includes assisting household employers with tax-qualified contribution plans. Both individuals are based in Boston.

Responsables de la pratique:

David Guadagnoli


Autres avocats clés:

Amy Sheridan


Les références

‘Attorneys at Sullivan & Worcester bring years of experience as well as their forward focus on regulatory development to ensure that the client has the right information to execute business goals while remaining compliant.’

‘Very well up to date on current topics. Great research abilities and very responsive. Good communication and project management. ’

‘The team provides flexible support and has been very accommodating to meet challenging deadlines. They do this as a team, ensuring that the clients make successful decisions.’

Principaux clients

Iron Mountain Incorporated


AlerisLife Inc.


ING Financial Services LLC


The RMR Group LLC


Sonesta International Hotels Corporation


Neighborhood House Charter School


Uncornered, Inc.


TravelCenters of America LLC


OneTen Coalition, Inc.


Industrial Logistics Properties Trust


Principaux dossiers


  • Acting as outside general counsel for OneTen Coalition, Inc., including employment and benefits issues.

Troutman Pepper

Troutman Pepper‘s employee benefits and executive compensation practice is well regarded for its ability to design and review plans for large finance, manufacturing, and technology clients. In Charlotte, James Earle heads the practice. Earle acts as one of the key contacts for Bank of America Corporation regarding their employee benefit and equity compensation plans. Also in the Charlotte office, Lynne Wakefield and Lydia Parker recently assisted a client in creating an excepted benefit health reimbursement arrangement, while Emily Zimmer excels in advising large financial institutions on a broad range of benefit programs. In Atlanta, Jeffery Banish is working on qualified pension and 401(k) plans, nonqualified deferred compensation under 409(a) and 457(a), and welfare plans. In the Richmond office, Lynda Crouse is well-versed in executive compensation matters, including the design of both short-term and long-term incentive programs and equity awards.

 

Responsables de la pratique:

James Earle


Autres avocats clés:

Lynne Wakefield; Emily Zimmer; Jeffery Banish; Lynda Crouse; Lydia Parker


Principaux clients

Sealed Air Corporation


Bank of America Corporation


Crane Company


EnPro Industries, Inc.


Pathward Financial, Inc.


Annaly Capital Management, Inc.


Denny’s Corporation


Optcapital, LLC


BrightView Holdings, Inc.


Virginia Bankers Association


Partners Bancorp


Amicus Therapeutics, Inc.


Brandywine Realty Trust


Haleon plc


Five Below, Inc.


GlaxoSmithKline


Hobart and William Smith Colleges


Independence Realty Trust


Unisys, Inc.


Southwire Company, LLC


Repay Holdings Corporation


Orange Business Services US Holdings Inc.